Legal Opinion
Annandale at Suwanee, Inc. v. GWINNETT COUNTY BOARD OF TAX ASSESSORS
Supreme Court of Georgia
Decided September 27, 1978No. 33581PublishedCited by 5 opinions
1Opinion of the Court
Hall, Justice.
"Institutions of purely public charity” are exempt from taxation. Code Ann. § 92-201. Appellant Annandale at Suwanee is a nonprofit corporation which has established a home for mentally handicapped persons on approximately 100 acres in Gwinnett County. The trial court, on an appeal from the Board of Equalization, held that appellant was not a "purely public charity” and was not, therefore, entitled to property tax exemption. We affirm. '
Claims for tax exemption are construed in favor of the state and against the taxpayer. Johnson v. Wormsloe Foundation, 228 Ga. 722 (187 SE2d…
2Cases cited4 opinions
- Peachtree on Peachtree Inn, Inc. v. CampCourt of Appeals of Georgia · 1969
- Central Board on Care of Jewish Aged, Inc. v. HensonCourt of Appeals of Georgia · 1969
- Johnson v. Wormsloe Foundation, Inc.Supreme Court of Georgia · 1972
- St. Joseph Hospital v. BohlerSupreme Court of Georgia · 1972
3Cited by5 opinions
- Douglas County v. Anneewakee, Inc.Court of Appeals of Georgia · 1986
- Fulton County Board of Tax Assessors v. Visiting Nurse Health System of Metropolitan Atlanta, Inc.Court of Appeals of Georgia · 2000
- Board of Tax Assessors v. Baptist Village, Inc.Court of Appeals of Georgia · 2004
- Fulton County Board of Tax Assessors v. Visiting Nurse Health System of Metropolitan Atlanta, Inc.Court of Appeals of Georgia · 2002
- City of Atlanta v. Clayton County Board of Tax AssessorsCourt of Appeals of Georgia · 1988